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A New Tax System (Family Assistance) Act 1999
85AASimplified outline of this Part
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#### 85AA Simplified outline of this Part
An individual whose child is attending a child care service may be eligible for child care subsidy (CCS) in relation to the fees charged by the service.
In some circumstances, the individual may be eligible for additional child care subsidy (ACCS) instead.
The child care service must be approved and the individual must meet the eligibility criteria for CCS or ACCS.
Generally, for CCS, the eligibility criteria relate to the child’s relationship to the individual, the child’s age and immunisation status and the individual’s residency status.
For ACCS, the individual must be eligible for CCS and meet some additional criteria.
The approved provider of a child care service may be eligible for ACCS (child wellbeing) (relating to a child at risk of serious abuse or neglect) when there is no eligible individual, if the service is approved and certain additional criteria are met.